Making Tax Digital: What Directors Need to Know This Year

## Why it matters
– HMRC expects digital links for VAT data; copy/paste isn’t compliant.

## Key dates
– Quarterly VAT submissions per your stagger; align bookkeeping close dates.

## Common mistakes
– No digital link from source data to VAT return.
– Late adjustments with no audit trail.

## Quick hygiene checklist
– Reconcile bank feeds monthly.
– Lock prior periods; document adjustments.
– Keep evidence for zero-rated/EC supplies.

## Next steps
– Confirm your MTD software setup.
– Train the team on digital links.